2025-VIL-471-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax – Classification of Service, Construction of Complex Service or Works Contract Service, Composite Contract - Non-payment of Service Tax under the "Construction of Complex Service" for the period from December 2005 to June 2008 - Whether the appellant's activity of construction of residential projects can be classified under Works Contract Service instead of Construction of Complex Service – HELD - The appellant's activity involves a composite contract with provision of service as well as transfer of property in goods and the issue of whether service tax could be levied on such composite works contracts prior to the introduction of the Finance Act, 2007 was settled by the Supreme Court in Larsen & Toubro Ltd case - The Supreme Court had held that service tax was not leviable on composite works contracts prior to the Finance Act, 2007, as the charging provisions under the Finance Act, 1994 referred only to service contracts and not composite works contracts - Appellant's activities cannot be brought within the fold of "Construction of Complex" service and the demand is not sustainable - Since the issue of taxability of composite works contracts prior to the Finance Act, 2007 was a subject matter of litigation and interpretational disputes, no mala fide can be attributed to the appellant and the extended period of limitation cannot be invoked - the impugned order is set aside and the appeal is allowed
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